Taxation

2021 tax returns are due on MONDAY, APRIL 18, 2022. 

Income Tax Preparation Hours:

Office hours will be by appointment or walk-ins (first come first serve) for filing assistance Monday-Friday from 8:30 am -4:30 pm. Appointments will receive priority first. Only one individual per family will be allowed for tax preparation.  

Extended hours will be offered on April 14, 2022 and April 18, 2022; 8:00 am to 7:00 pm.

Online Filing & Payment Tool

On February 1, 2022, individual taxpayers can use the City's online tax tool to input their tax information and produce a calculated final return. At the time of the electronic filing, the taxpayer will be able to upload the required supporting tax documents such as but not limited to W2s, 1040 Federal Return, Schedule 1, Schedule C, Schedule E and 1099s.

https://www.mitstaxonline.com/trenton/

With the online tool, taxpayers may access their accounts online to check estimated tax payments and carryover credits. Taxpayers will also be able to make payments towards estimated quarterly taxes. Taxpayers can elect to pay online simultaneously as they complete their online filing with a credit card for a convenience fee charged by the credit card processor.

As of February 1, 2022, we will no longer accept any City Returns via email including any required supporting documentation. 

Tax Rate:

Current Tax Rate: 1.5%

Interest Rates:

2018 Interest Rate: 6%

2019 Interest Rate: 7%

2020 Interest Rate: 7%

2021 Interest Rate: 5%

2022 Interest Rate: 5%

TAX INFORMATION FOR INDIVIDUALS:

All full/part year residents 16 years or older are required to file a city income tax return whether or not a tax is due.

The filing date for the 2021 tax year is  Monday, April 18, 2022. Per the Ohio Revised Code (ORC) 718, a copy of the Federal 1040 must be attached to the city income tax return. If you are permanently retired or disabled, AND have NO taxable income, you may complete a one-time Declaration of Exemption Form for a permanent exemption. Please contact the Income Tax Commissioner for additional questions. For all individual forms, please see the Tax Forms in the blue rectangle on the left hand side and then click "individual".

Documents Needed

Documents needed in order to file your City of Trenton tax return: 

  • All W-2s received for the year
  • Any related schedules (such as Schedules 1-4, Schedule A, Schedule C, etc.)
  • Federal 1040 form

Tax returns and all related documents may be emailed to the Department of Taxation, faxed to 513-428-0168, dropped off in person, or placed in the payment drop box located across the parking lot from the Police station.

Estimated Tax Payments

Per the Ohio Revised Code (ORC) 718.08 (B) (1), estimated payments are required if the tax liability will exceed $200.00. Quarterly estimated payments are due April 15, June 15, September 15, and January 15 of each year. A 15% penalty for underpaid/unpaid estimated tax will apply. Please contact the Income Tax Commissioner for additional questions.

Extensions

Any taxpayer that has filed a Federal 6-month extension will automatically receive an extension for filing of a city income tax return. A COPY of the Federal extension must be attached to the city return when filed. An extension of time to file under this chapter is NOT an extension of the time to pay any tax due unless the Income Tax Commissioner grants an extension of that date. 

Penalties and Interest

A monthly penalty of $25 for each failure to timely file each return, regardless of the liability shown thereon for each month, or any fraction thereof, shall be imposed. The penalty shall not exceed a total of $150 for the late filing penalty. Penalty- Late payment is 15% of all tax not timely paid. Interest shall be imposed at the rate defined for the year on all unpaid tax and unpaid estimated tax.

Fees

The City of Trenton Taxation Department will prepare your local return free of charge! Email us your required documents and we will process returns in the order they were received.

Important Information

When you file your Federal and State returns electronically (through TurboTax, H&R Block, etc.), that information is not forwarded to us! You must provide the required documents to us in order to file your City of Trenton return!

TAX INFORMATION FOR BUSINESSES:

Estimated Tax Payments

Per the Ohio Revised Code (ORC) 718.01 (B) (1), estimated payments are required if the tax liability will exceed $200.00. Quarterly estimated payments are due April 15, June 15, September 15, and December 15 of each year. A 15% penalty for underpaid/unpaid estimated tax may apply. Please contact the Income Tax Commissioner for additional questions.

Extensions

Any taxpayer that has filed a Federal 6-month extension will automatically receive an extension for filing of a city income tax return. A COPY of the Federal extension must be attached to the city return when filed. An extension of time to file under this chapter is NOT an extension of the time to pay any tax due unless the Income Tax Commissioner grants an extension of that date. 

Penalties and Interest

A monthly penalty of $25 for each failure to timely file each return, regardless of the liability shown thereon for each month, or any fraction thereof, shall be imposed. The penalty shall not exceed a total of $150. Interest shall be imposed at the rate defined for the year on all unpaid tax and unpaid estimated tax.

Employer Withholding Due Dates


Monthly withholding payments are due on or before the 15th day of the month following the end of the withholding period.

Quarterly withholding payments are due on or before the 30th day of the month following the end of the withholding period (April 30, July 30, October 30, January 30).

Withholding payments can be made electronically through the Ohio Business Gateway.

A 50% Penalty of unpaid/late employee withholding tax will apply plus interest.

Annual Withholding Reconciliations are due on or before February 28 of each year. Must include:

  • Copies of all W-2 forms applicable to the reconciliation must be attached
  •  All W-2 forms must provide the full name, address, social security number, gross wages, city tax withheld, name of city for which tax was withheld, and any other compensation paid to the individual
  • Qualifying wages withheld or should have been withheld
  • Amount of Trenton tax withheld
  • Name and amount of every OTHER municipal tax withheld
  • Copies of all W-2 forms applicable to the reconciliation must be attached